CTS EMPORIUM LTD

Company Registration Number:
09572264 (England and Wales)

Unaudited statutory accounts for the year ended 31 May 2025

Period of accounts

Start date: 1 June 2024

End date: 31 May 2025

CTS EMPORIUM LTD

Contents of the Financial Statements

for the Period Ended 31 May 2025

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

CTS EMPORIUM LTD

Profit And Loss Account

for the Period Ended 31 May 2025

2025 2024


£
£
Turnover: 9,069,454 7,447,812
Cost of sales: ( 5,263,254 ) ( 3,845,685 )
Gross profit(or loss): 3,806,200 3,602,127
Distribution costs: ( 421,045 ) ( 285,745 )
Administrative expenses: ( 754,652 ) ( 354,657 )
Operating profit(or loss): 2,630,503 2,961,725
Profit(or loss) before tax: 2,630,503 2,961,725
Tax: ( 438,417 ) ( 493,621 )
Profit(or loss) for the financial year: 2,192,086 2,468,104

CTS EMPORIUM LTD

Balance sheet

As at 31 May 2025

Notes 2025 2024


£
£
Fixed assets
Intangible assets: 3 457,617 328,545
Tangible assets: 4 1,854,654 1,245,645
Total fixed assets: 2,312,271 1,574,190
Current assets
Debtors: 5 2,154,845 1,458,416
Cash at bank and in hand: 4,776,541 3,547,615
Total current assets: 6,931,386 5,006,031
Creditors: amounts falling due within one year: 6 ( 2,146,754 ) ( 1,675,404 )
Net current assets (liabilities): 4,784,632 3,330,627
Total assets less current liabilities: 7,096,903 4,904,817
Total net assets (liabilities): 7,096,903 4,904,817
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 7,096,803 4,904,717
Total Shareholders' funds: 7,096,903 4,904,817

The notes form part of these financial statements

CTS EMPORIUM LTD

Balance sheet statements

For the year ending 31 May 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 3 September 2025
and signed on behalf of the board by:

Name: Urvish Rameshkumar PATEL
Status: Director

The notes form part of these financial statements

CTS EMPORIUM LTD

Notes to the Financial Statements

for the Period Ended 31 May 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Tangible fixed assets depreciation policy

    Mix of Straight Line method and reducing Method depending on asset nature type which represent true and fair view of actual value

    Intangible fixed assets amortisation policy

    Reducing balance method

CTS EMPORIUM LTD

Notes to the Financial Statements

for the Period Ended 31 May 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 13 5

CTS EMPORIUM LTD

Notes to the Financial Statements

for the Period Ended 31 May 2025

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 June 2024 415,400 415,400
Additions 207,637 207,637
Disposals
Revaluations
Transfers
At 31 May 2025 623,037 623,037
Amortisation
At 1 June 2024 86,855 86,855
Charge for year 78,565 78,565
On disposals
Other adjustments
At 31 May 2025 165,420 165,420
Net book value
At 31 May 2025 457,617 457,617
At 31 May 2024 328,545 328,545

CTS EMPORIUM LTD

Notes to the Financial Statements

for the Period Ended 31 May 2025

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 June 2024 600,000 354,400 120,346 225,400 125,400 1,425,546
Additions 250,000 154,700 65,740 224,571 78,540 773,551
Disposals
Revaluations
Transfers
At 31 May 2025 850,000 509,100 186,086 449,971 203,940 2,199,097
Depreciation
At 1 June 2024 77,230 26,225 49,118 27,328 179,901
Charge for year 62,092 22,696 54,880 24,874 164,542
On disposals
Other adjustments
At 31 May 2025 139,322 48,921 103,998 52,202 344,443
Net book value
At 31 May 2025 850,000 369,778 137,165 345,973 151,738 1,854,654
At 31 May 2024 600,000 277,170 94,121 176,282 98,072 1,245,645

CTS EMPORIUM LTD

Notes to the Financial Statements

for the Period Ended 31 May 2025

5. Debtors

2025 2024
£ £
Trade debtors 1,254,845 858,416
Prepayments and accrued income 125,486 168,454
Other debtors 774,514 431,546
Total 2,154,845 1,458,416

CTS EMPORIUM LTD

Notes to the Financial Statements

for the Period Ended 31 May 2025

6. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 1,246,754 875,404
Taxation and social security 645,145 354,654
Other creditors 254,855 445,346
Total 2,146,754 1,675,404